Staff summary of the IASB’s tentative decisions

Staff summary of the IASB’s tentative decisions in the second comprehensive review of the IFRS for SMEs standard

A full record of the IASB’s tentative decisions in the second comprehensive review of the IFRS for SMEs standard is available from IASB Updates.

All drafting in this summary is illustrative only and subject to change. The IASB’s tentative decisions from IASB Updates should always be cited as the primary source and the first document for reference.

The staff condensed summary of the IASB’s tentative decisions can be found here.

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